MBA 502A: Financial Accounting Module (1 Credit)
An introduction to the basic principles and techniques of financial accounting. Emphasizes the accounting process and the interpretation and use of basic financial statements.
Managerial Accounting Module (1 Credit)
(Prerequisite, MBA 502A) Emphasis is placed on ways to use, analyze and interpret accounting data in planning and controlling organizational activities. Selected techniques required for analysis and managerial decision-making are introduced.
Accounting for Management (3 Credits)
(Prerequisites, MBA 502A & B) The student develops a deeper understanding of accounting as the “language of business” and the ways in which it can be employed to help managers perform within their organizations. Emphasis is placed on ways to use, analyze, and interpret accounting data in planning and controlling organizational activities. Selected techniques required for analysis and managerial decision making are introduced.
Survey of Federal Taxes (3 Credits)
(Prerequisite, Acc 502 or equivalent) This course is directed at graduate students who desire exposure to tax law, but have had no prior tax course. The course will survey the general and basic rules which govern individuals, corporations, partnerships, and S corporations. The primary focus of this course will be directed toward compliance issues.
Accounting Integration and Configuration (3 Credits)
(Prerequisite, MBA 510 and ACC 502) This course is concerned with the principles, methods, and techniques necessary for providing the reporting needs of an organization in an integrated management and information technology environment. It uses an ERP software package to demonstrate the integration of both financial and nonfinancial information systems with an organization’s operating processes to produce managerial reporting capabilities in real time. This course is not open to those students who have received credit for ERP 514.
Auditing (3 Credits)
(Prerequisite, ACC 502) Regulatory, legal, ethical, and technical issues related to the independent audit services. Intended for the general business student; not available to any student who has received credit for ACC 364 or its equivalent.
Federal Taxation (3 Credits)
(Prerequisite, Acc 502) Corporation Income Taxes, with special emphasis on current Internal Revenue Service regulations. Partnerships included. This course is not open to those students who have received credit for ACC 365 or its equivalent.
International Accounting (3 Credits)
(Prerequisite, Acc 502 or ACC 252 or ACC 254 or equivalent) Accounting for international business; accounting control for the multinational enterprise, global accounting theory and practice, social accounting concepts, tax aspects of foreign transactions, and international financial reporting to investors. This course is not open to those students who have received credit for ACC 475 or its equivalent.
Managerial Accounting (3 Credits)
(Prerequisite, Acc 502) Decision models including pricing factor and product combinations. Examination of the problem of control in organizations, including transfer pricing and performance evaluation. This course is not open to students who have received credit for ACC 461 or its equivalent.
Financial Reporting and Research (3 Credits)
(Prerequisite, Acc 502) A critical study of the major accounting pronouncements on general purpose financial statements. Research tools such as FARS will be used to analyze annual reports and SEC filings.
Special Topics in Accounting (3 Credits)
Advanced Auditing (3 Credits)
(Prerequisite, ACC 364 or equivalent, or ACC 521) Internal control and auditing issues relating to EDP systems, including the organization, equipment, and applications controls; statistical sampling issues; and audit issues relating to certain operating cycles.
Advanced Taxation (3 Credits)
(Prerequisite, ACC 365 or equivalent, or ACC 522) This course is directed at graduate students having an accounting and tax background. The course will examine tax regulations applicable to partnerships, limited-liability companies/partnerships, corporations, S corporations, and estates and trusts. The emphasis will be on tax planning.
Advanced Managerial Accounting (3 Credits)
(Prerequisite, ACC 461 or ACC 526, or equivalent) Advanced study of the use of accounting information in the decision-making necessary for planning, organizing, directing, and controlling a firm’s operations, including budgeting, performance evaluation, statistical analysis, and transfer pricing. The behavioral implications of the processes discussed will be addressed throughout the course. This course is not open to those students who have received credit for ACC 462.
Advanced Financial Accounting (3 Credits)
(Prerequisite, ACC 362 or ACC 527, or equivalent) An in-depth study of selected advanced financial-reporting issues. Topics include consolidated financial statements, foreign currency transactions and foreign investments, and governmental and non-profit accounting.